"Gears of War [E-Day's] budget is insane. I've heard upwards of $400 million," Insider Gaming's Tom Henderson reported on a recent podcast. For comparison, as per leaked internal documents, Marvel's Spider-Man 2 cost roughly $300 million to develop, and needed to sell 7.2 million copies at full price to break even. The best-selling entry in the series, Gears of War 2 — released in 2008 — sold 6.75 million copies.